Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Availment of Cenvat credit - the services related to cell phone, courier agency, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant - credit allowed - AT
Availment of Cenvat credit - the services related to cell phone, courier agency, it is quite possible as to the use of those services for the purpose of manufacturing and commercial activity of the appellant - credit allowed - AT
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